| | CIS Reverse charge VAT - Are professionals, for example architects, outside the reverse charge scope? |
| Description | If the transactions are exempt from reverse charge, you'll need to record them as normal in the software using the appropriate tax codes. |
| Resolution | | HMRC state that "the professional work of architects or surveyors, or of consultants in building, engineering, interior or exterior decoration or in the laying-out of landscape" are exempt.
For a full list of exemptions refer to HMRC. [BCB:90:CIS - Sales:ECB]
|
|